The following cost data relate to the manufacturing activities of SEC$-41175$ during the just completed year: Manufacturing overhead costs incurred: Indirect materials$ $15,200$Indirect labor$132,000$Property taxes, factory$8,200$Utilities, factory$72,000$Depreciation, factory$152,400$Insurance, factory$10,200$Total actual manufacturing overhead costs incurred$ $390,000$Other costs incurred: Purchases of raw materials $($both direct and indirect$)$$ $402,000$Direct labor cost$ $62,000$Inventories: Raw materials $($both direct and indirect$),$ beginning$ $20,200$Raw materials $($both direct and indirect$),$ ending$ $30,200$Work in process, beginning$ $40,200$Work in process, ending$ $70,200$ The company uses a predetermined overhead rate of $$20$ per machine$-$hour to apply overhead cost to jobs. A total of $19,900$ machine$-$hours were used during the year. How much was the cost of goods manufactured for the year? multiple choice$ $822,000$$ $439,700$$ $806,800$$ $424,500$